The Convention between the Royal Government of the Kingdom of Thailand and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 15th September 1976 and the instrument of ratification were exchanged on 27th April 1977.

           Under Article 28, this Convention shall apply in Thailand :

1.         in respect of taxs withheld at source, on amounts paid on or after 1st January 1978,

2.         in respect of other taxes on income, for calendar years or accounting periods beginning on or after 1st January 1978.